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DiNapoli Releases Analysis of 2023-24 Enacted State Budget

… will grow nearly 4% year-over-year amid a projected drop in revenues and as temporary federal aid is spent down, … analysis by State Comptroller Thomas P. DiNapoli. Earlier in the week, DiNapoli reported that state tax collections in April totaled just over $10.9 billion, a $7.2 billion, or …

https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budget

Village of St. Johnsville – Records and Reports (2015M-1)

… 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a … Clerk-Treasurer did not file annual update documents (AUD) in a timely manner. The Board did not audit or provide for an … Compare reconciled bank balances with the cash balances in the accounting records and investigate and correct …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. … audit town Chemung …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

City of Long Beach – Budget Review (B23-7-3)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … or resolve recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Town of Saranac – Town Clerk Operations (2019M-33)

… and charged with falsifying business records in the first degree, corrupting the government in the fourth degree and official misconduct. On December 14, 2021, the … to Attempted Falsifying Business Records in the second degree. Key Recommendations Record receipts for all …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33

IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants

… CMIA, interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” their own … CMIA interest liabilities will be calculated from the SFS and bank records …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementation

I.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview

… The New York State Guide to Financial Operations is organized by … Guide to Financial Operations REV. 09/14/2015 … The New York State Guide to Financial Operations is organized by …

https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operations

Town of Morehouse – Records and Reports (2021M-182)

… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. … by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Town of Gaines – Town Clerk/Tax Collector (2021M-172)

… did not: Deposit collections in a timely manner. Perform bank reconciliations. The Board also did not perform an … all collections within the required timeframe. Perform bank reconciliations to help ensure all money is properly …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172

Use, Collection, and Reporting of Infection Control Data

… die. A March 18, 2020 report published by the Centers for Disease Control and Prevention (CDC) concluded:   "Once … of patients in one facility places these persons at risk for severe morbidity and death. Rapid and sustained public … of COVID-19, the pandemic has had devastating consequences for older populations residing in congregate settings, such …

https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-data

Town of Sanford – Claims Audit Process (2021M-189)

… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not … Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189

Town of Otselic – Selected Financial Operations (2012M-220)

… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property … and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …

https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39

Town of Dix – Justice Court Operations (2022M-06)

… Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, reported and remitted Justice … The Justices did not ensure all collections were properly collected, recorded, deposited, reported and remitted in a … action. … Determine whether the Town of Dix Town Justices collected recorded deposited reported and remitted Justice …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06

Town of North Greenbush – Town Clerk (2017M-132)

… recorded. Remittances to the Supervisor were late ranging from one to four months after due. The Clerk did not perform …

https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132

Oversight of New York State Forest Tax Programs

…   Objective To determine if the Department of Environmental Conservation … each year a landowner receives a tax break, they must submit an annual commitment form recommitting their land for the next succeeding 10 …

https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programs

City of Lackawanna – Garbage Collection Fees (2021M-206)

… City officials did not always assess and bill garbage fees in accordance with the City Code (Code). Officials also did … oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties … a total of $6,350. 16 organizations were billed for garbage services they received. However, the Code …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206

City of Hornell – Business Improvement District (2018M-38)

… in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Enter into a written agreement with the Association for services to be provided and monitor BID financial …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38

Village of Port Dickinson – Financial Condition (2014M-154)

… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154